下列关于教育费附加的表述中，正确的有(　)。 A. 外商投资企业不需计算缴纳教育费附加 B. 国家重大水利工程建设基金免征教育费附加 C. 对海关进口的产品征收增值税，同时征收教育费附加 D. 对出口产品退还增值税、消费税的，不退还已征的教育费附加

下列选项中，关于金融资产转移的表述正确的有(　　)。

A. 企业转移了金融资产所有权上几乎所有风险和报酬的，应当终止确认该金融资产

B. 企业保留了金融资产所有权上几乎所有风险和报酬的，应当继续确认该金融资产

C. 企业既没有转移也没有保留金融资产所有权上几乎所有风险和报酬，且也未保留对该金融资产控制的，应当终止确认该金融资产

D. 企业既没有转移也没有保留金融资产所有权上几乎所有风险和报酬，且也保留了对该金融资产控制的，应当继续确认该金融资产

关于金融资产转移，下列表述中正确的有(　　)。

A. 企业已将金融资产所有权上几乎所有的风险和报酬转移给转入方的，应当终止确认该金融资产

B. 企业将金融资产出售，同时与买入方签订协议，在约定期限结束时按固定价格回购则不应终止确认该金融资产

C. 企业将金融资产出售，同时与买入方签订很可能行权的重大价内看跌期权合约，则不应终止确认该金融资产

D. 企业保留金融资产所有权上几乎所有的风险和报酬，应当按照继续涉入规定计量该项金融资产我的答案:A

税务师事务所合伙人或者股东中，税务师占比应高于(　)。

A.30%

B.40%

C.60%

D.50%

In relation to the Property Law of China:

(a) explain the term ‘right to use the land for construction’;

(b) state the forms to establish the right to use the land for construction;

(c) state the various forms of disposal in relation to the right to use the land for construction by the owner of such a right.

In relation to the Company Law of China:

(a) state the circumstances under which a joint stock company may purchase its own shares;

(b) state the reasons why a joint stock company is generally not allowed to purchase its own shares, except under special circumstances.

In relation to the Enterprise Bankruptcy Law of China:

(a) state the rules on the circumstances to declare the creditor’s right, including what is not required to be declared;

(b) state the rules with respect to joint and several creditors/debtors during the course of declaration of thecreditor’s right.

Mr Liu entered into an agreement to buy a second-hand car from Mr Feng at a price of RMB 50,000 yuan. After the conclusion of the agreement, Mr Liu paid the price and Feng delivered the car to Mr Liu. The two parties, however, did not register the sale of the car.

Following the sale Mr Liu took the car to a repair shop to repair the air conditioner. After the completion of the repair and on the way home, a fire accident occurred due to the defect of the air conditioner and caused serious damage to the car. Mr Liu returned to the repair shop claiming compensation for the defect of the air conditioner. The repair shop insisted that it was not liable for the fire accident and the resulting damage to the car. In addition, after retrieval of the data from the local vehicles registration centre, the repair shop found that the registered owner of the car was still Mr Feng, not Mr Liu. Under such a situation it refused to discuss the dispute any more with Mr Liu, on the ground that he was not a legitimate owner of the car. When Mr Liu asked Mr Feng to negotiate with the repair shop, Mr Feng was reluctant to do so on the ground that the transaction between them was over since he had duly delivered the car to Mr Liu.

Required:

Answer the following questions in accordance with the relevant provisions of the Property Law, and give your reasons for your answer:

(a) state the rule as to the passing of ownership for a car as a kind of movables, and the effect of the agreement between the two parties;

(b) state who should be the legitimate owner of the car;

(c) state whether the repair shop should be liable for the damaged car if the fire was caused by the defect of the air conditioner.

 In relation to the basic legal system of China:

(a) explain the rule of exclusive jurisdiction by the people’s court in dealing with civil or commercial cases;

(b) state the disputes that shall be subject to exclusive jurisdiction, including the relevant courts that shall have jurisdiction;

(c) state the relationship between the exclusive jurisdiction and the territorial jurisdiction in dealing with civil or commercial cases.

In January 2011 Department Store entered into a sales contract with Appliance Co to buy 100 refrigerators from the latter at a price of RMB 3,000 yuan/piece, total price being RMB 300,000 yuan. The payment would be made in two instalments: 100,000 yuan as advance payment to be paid after the conclusion of the contract, and the remaining 200,000 yuan to be paid in April 2011. Upon receiving the advance payment Appliance Co would deliver all the products. After the conclusion of the sales contract, Department Store made the first payment of 100,000 yuan and received all the products delivered by Appliance Co.

In the same month, Appliance Co intended to rent a space of 100 m 2 from Department Store to exhibit its other appliance products. For this purpose the two parties entered into a rental agreement and agreed upon the following terms and conditions: the term of rental would be one year as from January to December 2011; the total rental would be RMB 400,000 yuan and be paid RMB 100,000 yuan quarterly within the first 10 days of January, April, July and October.

At the end of March 2011 Appliance Co sent Department Store a written notice, stating that it would set off its rental of RMB 200,000 yuan for the second and third instalments with the remaining price of 200,000 yuan for the refrigerators.

Required:

Answer the following questions in accordance with the relevant provisions of the Contract Law, and give your reasons for your answer:

(a) state the nature and different forms of set-off as presented by Appliance Co to Department Store;

(b) state the conditions to be met by Appliance Co when it was claiming the set-off of credit and debt with Department Store.

In relation to the basic legal system of China:

(a) explain the rule of exclusive jurisdiction by the people’s court in dealing with civil or commercial cases;

(b) state the disputes that shall be subject to exclusive jurisdiction, including the relevant courts that shall have jurisdiction;

(c) state the relationship between the exclusive jurisdiction and the territorial jurisdiction in dealing with civil or commercial cases.